This office has recently completed an audit of Mine Workers Local 1971 under the
Compliance Audit Program (CAP) to determine your organization's compliance with
the provisions of the Labor-Management Reporting and Disclosure Act of 1959
(LMRDA). As discussed during the exit interview with you on December 11,2008, the
following problem was disclosed during the CAP. The matter listed below is not an
exhaustive list of all possible problem areas since the audit conducted was limited in
scope.

Reporting Violation

The audit disclosed a violation of LMRDA Section 201(b), which requires labor
organizations to file annual financial reports accurately disclosing their financial
condition and operations. The Labor Organization Annual Report Form LM-3 filed by
Local 1971 for fiscal year ending December 31,2007, was deficient. The union reported
payments to Millard Ellis, C.P.A. and Rheda Shrewsberry in Item 48 (Office and
Administrative Expense) instead of in Item 49 (Professional Fees).
I am not requiring that Local 1971 file an amended LM report for 2007 to correct the
deficient item, but Local 1971 has agreed to properly report the deficient item on all
future reports it files with OLMS.

I want to extend my personal appreciation to Mine Workers Local 1971 for the
cooperation and courtesy extended during this compliance audit. I strongly
recommend that you make sure this letter and the compliance assistance materials
provided to you are passed on to future officers. If we can provide any additional
assistance, please do not hesitate to call.